SECTION II · 류 09
Coffee, tea, maté and spices
통합 세율표 BT2026의 품목표와 2026년 세율. 원본
류의 주 (7)
Notes
1. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.
The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.
2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS 코드 | 설명 | 단위 | 일반 수입세 | MFN | VAT |
|---|---|---|---|---|---|
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | ||||
| - Coffee, not roasted: | |||||
| 0901.11 | - - Not decaffeinated: | ||||
| 0901.11.20 | - - - Arabica | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0901.11.30 | - - - Robusta | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0901.11.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0901.12 | - - Decaffeinated: | ||||
| 0901.12.20 | - - - Arabica or Robusta | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0901.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (여러 세율) |
| - Coffee, roasted: | |||||
| 0901.21 | - - Not decaffeinated: | ||||
| - - - Unground: | |||||
| 0901.21.11 | - - - - Arabica | kg | 45% | 30% | 8 / 10 (여러 세율) |
| 0901.21.12 | - - - - Robusta | kg | 45% | 30% | 8 / 10 (여러 세율) |
| 0901.21.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (여러 세율) |
| 0901.21.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (여러 세율) |
| 0901.22 | - - Decaffeinated: | ||||
| 0901.22.10 | - - - Unground | kg | 45% | 30% | 8 / 10 (여러 세율) |
| 0901.22.20 | - - - Ground | kg | 45% | 30% | 8 / 10 (여러 세율) |
| 0901.90 | - Other: | ||||
| 0901.90.10 | - - Coffee husks and skins | kg | 45% | 30% | * / 5 / 8 / 10 (여러 세율) |
| 0901.90.20 | - - Coffee substitutes containing coffee | kg | 45% | 30% | 8 / 10 (여러 세율) |
| 0902 | Tea, whether or not flavoured | ||||
| 0902.10 | - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: | ||||
| 0902.10.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 0902.10.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 0902.20 | - Other green tea (not fermented): | ||||
| 0902.20.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 0902.20.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 0902.30 | - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg: | ||||
| 0902.30.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 0902.30.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 0902.40 | - Other black tea (fermented) and other partly fermented tea: | ||||
| 0902.40.10 | - - Leaves | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 0902.40.90 | - - Other | kg | 60% | 40% | * / 5 / 8 / 10 (여러 세율) |
| 0903.00.00 | Maté | kg | 45% | 30% | * / 5 / 8 / 10 (여러 세율) |
| 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | ||||
| - Pepper: | |||||
| 0904.11 | - - Neither crushed nor ground: | ||||
| 0904.11.10 | - - - White | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0904.11.20 | - - - Black | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0904.11.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0904.12 | - - Crushed or ground: | ||||
| 0904.12.10 | - - - White | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0904.12.20 | - - - Black | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0904.12.90 | - - - Other | kg | 30% | 20% | 8 / 10 (여러 세율) |
| - Fruits of the genus Capsicum or of the genus Pimenta: | |||||
| 0904.21 | - - Dried, neither crushed nor ground: | ||||
| 0904.21.10 | - - - Chillies (Fruits of the genus Capsicum) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0904.21.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0904.22 | - - Crushed or ground: | ||||
| 0904.22.10 | - - - Chillies (Fruits of the genus Capsicum) | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0904.22.90 | - - - Other | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0905 | Vanilla | ||||
| 0905.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0905.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0906 | Cinnamon and cinnamon-tree flowers | ||||
| - Neither crushed nor ground: | |||||
| 0906.11.00 | - - Cinnamon (Cinnamomum zeylanicum Blume) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0906.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0906.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0907 | Cloves (whole fruit, cloves and stems) | ||||
| 0907.10.00 | - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0907.20.00 | - Crushed or ground | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0908 | Nutmeg, mace and cardamoms | ||||
| - Nutmeg: | |||||
| 0908.11.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0908.12.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (여러 세율) |
| - Mace: | |||||
| 0908.21.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0908.22.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (여러 세율) |
| - Cardamoms: | |||||
| 0908.31.00 | - - Neither crushed nor ground | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0908.32.00 | - - Crushed or ground | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries | ||||
| - Seeds of coriander: | |||||
| 0909.21.00 | - - Neither crushed nor ground | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0909.22.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| - Seeds of cumin: | |||||
| 0909.31.00 | - - Neither crushed nor ground | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0909.32.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| - Seeds of anise, badian, caraway or fennel; juniper berries: | |||||
| 0909.61 | - - Neither crushed nor ground: | ||||
| 0909.61.10 | - - - Of anise | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0909.61.20 | - - - Of badian | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0909.61.30 | - - - Of caraway | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0909.61.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0909.62 | - - Crushed or ground: | ||||
| 0909.62.10 | - - - Of anise | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 0909.62.20 | - - - Of badian | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 0909.62.30 | - - - Of caraway | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 0909.62.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 0910 | Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices | ||||
| - Ginger: | |||||
| 0910.11.00 | - - Neither crushed nor ground | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0910.12.00 | - - Crushed or ground | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 0910.20.00 | - Saffron | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0910.30.00 | - Turmeric (curcuma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - Other spices: | |||||
| 0910.91 | - - Mixtures referred to in Note 1(b) to this Chapter: | ||||
| 0910.91.10 | - - - Curry | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 0910.91.90 | - - - Other | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 0910.99 | - - Other: | ||||
| 0910.99.10 | - - - Thyme; bay leaves | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0910.99.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |